RSM Global




As one of the most diverse regions in the world, Europe offers significant opportunities for business growth and expansion. However, the diversity of the region with varying currencies, regulations and stages of economic growth, can make Europe a very complex place for businesses to thrive.

With over 9,000 staff across the region, RSM assists businesses to anticipate and understand these complexities, in order to succeed in the largest consumer market in the world.

Celebrating European Business Success

15 January 2014
I would like to congratulate the 100 businesses from across Europe that have been announced as the finalists and Ruban d’Honneur recipients in the 2013/14 European Business Awards. The finalists were chosen from 375 National Champions by an esteemed panel of judges made up of European business and political leaders, academics and entrepreneurs.

United Kingdom: Upcoming tax policy

1 January 2014
On 5 December 2013, the British government published upcoming changes to the UK tax regime. These upcoming changes will be of particular importance to the employers of expats, as they will target dual contract arrangements and offshore intermediary employment structures. United Kingdom: Upcoming tax policy

Germany: Updated tax policy

1 January 2014
On 27 November 2013, the German government published its tax policy for the upcoming four years. While not containing concrete, imminent measures the policy is a valuable insight into Germany's tax system actively countering base erosion and profit shifting.

Italy: Compliance

1 January 2014
Under Italian tax law, companies are obligated to provide the Italian tax authorities with a list of the assets the company provided for use by its private individual shareholders, as well as loans and capital the company has received from its private individual shareholders. Failure to comply results in penalties.

Finland: Cross-border mergers

1 January 2014
The Finnish Supreme Administrative Court applied to the Court of Justice for the European Union’s Marks & Spencer doctrine to a cross-border merger involving tax deductible losses. The final losses were determined in accordance with the Finnish Business Income Tax Act. 

Italy: New financial instruments

1 January 2014
provide a periodic analysis at least every six months of the value of the issued financial instruments. 4. The last financial statements of the company must be certified by an auditing firm. 5. The financial instruments may only be sold to qualified investors (as defined in DLgs no. 58/1998).

Germany: Depreciation of real estate

1 January 2014
Before 2009, non-resident companies directly holding German real estate were denied the higher depreciation rate of 3%. The Lower Fiscal Court of Cologne ruled that forcing non-resident companies directly holding German real estate to use the regular 2% depreciation rate is a breach of the free movement of capital.

Spain: 2014 Budget

28 December 2013
On 26 December 2013, the Budget for Spain’s fiscal year 2014 was published in the official gazette. It contains several new tax measures as well as the extension of existing measures that are to increase Spanish tax revenues.  

RSM International adds firm in Finland

17 October 2013
RSM International, the seventh largest global network of independent audit, tax and advisory firms, has further strengthened its European presence with the addition of RSM Audit Sum Ltd, a company founded by ex-partners from within the Finnish top five public accounting firms.

RSM World Day Newspaper 2013

5 October 2013
Read all about the RSM World Day social and charitable activities from over 70 countries around the globe.